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Article 701-33Persons Liable for Business Office Tax Where the Person Conducting the Business Is a Nominal Holder
第七百一条の三十三（事業を行う者が名義人である場合における事業所税の納税義務者）
Where a person who is legally regarded as conducting a business at an office or place of business is a mere nominal holder, and another person is found to be actually conducting that business, business office tax imposed on that business is to be imposed on that other person.
法律上事業所等において事業を行うとみられる者が単なる名義人であつて、他の者が事実上当該事業を行つていると認められる場合には、当該事業に対して課する事業所税は、当該他の者に課するものとする。
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